You should keep sharp edges about 3 feet from speakers... a speaker placed a couple of inches from a TV screen with a 1 inch gap between the two will suffer edge diffraction and may affect mid range imaging and sound stage.
Apart from the above, no is doesn't matter that much in fact it matters less than what you place in front of your speakers or what you sit close too (close to a wall, corner = BAD). Of course the same rules apply as to any surface/furntiure in the room...strongly reflective surfaces (concrete wall) will not absorb bass energy but may reflect it well and therefore will not help to reduce room bass reverberation compared to a wall that is covered in shelves with books.
Apart from the above, no is doesn't matter that much in fact it matters less than what you place in front of your speakers or what you sit close too (close to a wall, corner = BAD). Of course the same rules apply as to any surface/furntiure in the room...strongly reflective surfaces (concrete wall) will not absorb bass energy but may reflect it well and therefore will not help to reduce room bass reverberation compared to a wall that is covered in shelves with books.