Alberto Martín-Martín et al. have self-archived "Google Scholar, Web of Science, and Scopus: a Systematic Comparison of Citations in 252 Subject Categories."
Here's an excerpt:
Despite citation counts from Google Scholar (GS), Web of Science (WoS), and Scopus being widely consulted by researchers and sometimes used in research evaluations, there is no recent or systematic evidence about the differences between them. In response, this paper investigates 2,448,055 citations to 2,299 English-language highly-cited documents from 252 GS subject categories published in 2006, comparing GS, the WoS Core Collection, and Scopus. . . . Despite the many unique GS citing sources, Spearman correlations between citation counts in GS and WoS or Scopus are high (0.78-0.99). They are lower in the Humanities, and lower between GS and WoS than between GS and Scopus. The results suggest that in all areas GS citation data is essentially a superset of WoS and Scopus, with substantial extra coverage.
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