I don’t think that I would turn down a job based only on the type of company that they are. Like others have said most people specifically recent college grads don’t have the luxury of turning down job offers. After gaining 2-3 years of experience, most people would be marketable and have more options for job offers and chose to decline job offers based on something like the type of company offering them the job. At that point I might consider whether I would want to work for a specific type of company, but I would likely consider other factors before considering company type.