No real evidence either way, as I've never done a controlled experiment! I earth up at the time of planting, so they are really quite deep, probably nearly a foot. Then that is it. I put straw over the early ones to protect them from frost, but not the main crop ones. But more straw over those later on, to protect them from getting green. Once the sun arrives (not sure where it has gone this year), the earth gets too hard to earth up, and I get too hot. Perhaps yields might be better, who knows, but we always have enough to last us until April, when I have to start buying again, so I am happy with our method.