This is actually more likely in a big company. Money means little to big companies; unless they screw up in a very serious way, the money available for individual trinkets like desk chairs is almost unlimited. In a small company, an extra Aeron can put you in the red.
Also, if money belongs to a faceless entity and does not directly effect the individuals that hold the purse strings, people tend to be much more loose with the cash. This is a big reason why B2B is almost always a much better course than B2C. In a small company, there's still a founder who considers overall income vital to his sustenance, and as such is much stingier than a big corp.