http://mc.bridgestone.co.jp/en/products/battlax/bt92.htmlBridgestone lists overall diameter of 110/70R17 and 120/60R17 as 592 mm and 576 mm respectively, for the BT-92 model.
The 120/60 tyre is 2.7% smaller than the 110/70 tyre.
The circumference (pi * d = 1809.6 mm) is also 2.7% smaller
The 120/60 tyre completes a rotation in 2.7% less distance (1.8096 m).
At 100 mph (= 160.93 kph = 2682.24 m/min), the 120/60 tyre rotates @ 1482.26 RPM, which is 2.7% faster.
This causes 2.7% more turns /unit time through the speedo cable, which should increase the speedo reading by 2.7%, to ~103 mph.
Yay for high school math!