There are usually a lot of factors that determines whether a company is a great place to work in. But for employees, it is Bain & Company that is considered as the best U.S. company to work followed by Facebook, Inc., while Airbnb, 2016's top company dropped to 35.

Forbes reports that Glassdoor's latest release of best companies to work for shows that employees are considering consulting-firm Bain as the top choice, making it the first company to win the award three times. A lot of the employees who submitted their reviews said that the people who are working at the consulting firm is the reason they like working there.

Bain is very selective when it comes to hiring employees, which is why the company is able to maintain a good working environment for everyone. One reviewer said that Bain employees are "young, smart, and passionate."

Facebook came in second and like Bain, employee-submitted reviews are saying that it's the people they work with at the social media that make the company an ideal place to work in. A Glassdoor reviewer said that "I am really working with the best of the best engineers..."

The company that Bain unseated is Airbnb, which plunged to 35 in the rankings. Marketwatch reports that the reason for the plunge is due to the policy shift in the company. Glassdoor Spokeswoman Allison Berry said that the shift in policies is due to the company's planned IPO.

"This is a common theme as a company grows and prepares to go public - it becomes harder to access higher leadership and manage work-life balance," she said. "It still is very highly rated," Berry added.

Brittany Cornejo, a spokeswoman for Airbnb, said that they are doing their best to create a working environment that will make all their employees "feel welcome." She also said that the company is planning to expand some of the benefits they are offering in 2017.