FAVORITISM
It is beneficial for managers to “keep a little distance” and avoid being compromised in any way. It’s an entirely natural tendency for some managers to like one employee more than another, especially if you are close friends. Other employees may perceive favoritism. Becoming close friends with any employee can make it hard to take corrective action when you need to.
Friendship is a two-way street where both parties share equal power. There is an inherent power balance between a boss and an employee.