Emission yields of 13 lines of 11 elements have been determined for four matrices (Fe, Al, Ni, Cu) and for different discharge conditions in a Grimm-type glow discharge source. The results are discussed from the point of view of the concept of matrix-independent emission yields, which has been frequently used as a basis for quantification of glow discharge optical emission spectroscopy (GD-OES) in-depth profiling. Possible improvements of this model are discussed, including different background levels in different matrices and non-linearities in the emission yields as a function of the matrix composition.