can the tyre of a large size decrease acceleration   

without major modifications you can not put to big a tire on a car if it calls for a specific size your performance is going to be better at that size people do put tires that are bigger on but that will increase your gas usage and performance of the car I really don't think that tires have a whole lot to do with speed that comes from the gas and other motor parts.

Larger tires will have an effect on acceleration and top speed. It will not be obviously noticeable when you intall them in a car. You will need to use timers and measuring devices to see the difference. It will only be evident in a car if you install excessively large tires. Even the weight of those tires will have an effect.

You might have noticed cars that install larger rims. Take note also that they use low profile tires. Overall, the outer circumference of tire is almost the same with the original equipment of smaller rim and higher profile tires.