Great question. Some people would say no - a calorie is a calorie whether you have it at 9am or 9pm. That being said, there are different times of day when it's better to have a larger meal than others.
So many of us are counting calories all day and end up eating only a small amount through most of the day, and then have to have a huge meal in the evening because we're so hungry.
What's better is to focus your calories earlier in the day. Eat a filling breakfast and a satisfying lunch - that's what's going to give you the energy to be productive and effective throughout your day. In the evening, you can eat a little less - it will help your body start to relax, and you'll sleep better without a full belly!