Table 2

Criteria for classifying companies into small, medium and large size companies

Size/MeasureTA ($millions)Total no. of observationNet sales ($millions)Total no. of observationMCRTotal no. of observation
Small≤ 2955.7539,318≤ 2295.139,276≤ 5441,195
Medium2955.76 to 38,99139,4102295.11 to 37,05239,45154.00 to 76.5638,312
Large>38,99139,450>37,05239,451>76.5638,671

Source(s): Authors’ calculations based on COMPUSTAT Global Database

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