I don't think so, the speedo is really just a post gearbox rev counter. So the wheel turning slower would be reflected throughout the drive train. If your axle indicates a speed then if the axle maintains that speed with a larger wheel you will have covered more distance. This would also explain why smaller wheels give better acceleration.
Having said that I may be wrong
However what I know for sure is tire is what you do as a result of excessive exertion,whereas a tyre is a rubber thing put around the wheel of a car