This study empirically examined the mediating role power distance wields on the relationship between managerial competency and employee trust. Data collection was through structured questionnaire and the unit of analysis was the individual. Data was generated from a sample of 108 employees drawn from four selected manufacturing companies located in Rivers State. Three research hypotheses were postulated in the null form, two bivariate and one multivariate. The non-parametric spearman's rank order correlation test was used in the test for hypothesized bivariate relations; while the bootstrap test for mediation was used in the test for the hypothesized mediating effect of the contextual variable. The analysis showed that perceived managerial competency significantly correlates with both employee cognitive and affective trust, and that the organizations cultural power distance dimension partially but significantly mediates the relationship between perceived managerial competency and employee trust. Based on these findings, we therefore concluded and recommended that managers, as representatives of their organizations, ought to be well trained and experienced and also to conduct themselves in responsible and moral ways that befit their positions especially since such characteristics fall, from time to time, under the scrutiny of their subordinates who also may tend to reciprocate like-wise characteristics in the organization